Fixed assets | KPMG Business Institute

Accountants, employees of investment departments, and employees of controlling or financial departments who want to organize and deepen their knowledge in this area

Definition of long-term tangible and intangible assets according to Czech regulations
Definition of long-term assets and non-material assets from an accounting perspective, classification for use, recording, and disposal
Valuation of assets in accounting upon acquisition, in-house production, and from subsidies
Inventory of assets, adjustments to assets
Disposal of assets and links to income statements
Accounting depreciation - depreciable and non-depreciable assets, who can depreciate, methods of depreciation, accounting
Reporting assets in financial statements
Technical improvements vs. asset repairs

After completing the workshop, you will:

understand and deepen your knowledge of fixed asset reporting
be able to identify the difference between technical improvements, maintenance, and modifications
know how to define and set rules for recording and valuing fixed assets in your company